Indirect materials treated as originating under PTA, valued at the producer's accounting cost for origin determination. An indirect material shall be regarded as an originating material regardless of where it is produced, and its value for origin determination shall be the ... Summary
Indirect materials treated as originating under PTA, valued at the producer's accounting cost for origin determination.
An indirect material shall be regarded as an originating material regardless of where it is produced, and its value for origin determination shall be the cost recorded in the producer's accounting records of the export product. Neutral elements or indirect materials include energy, fuel, plant and equipment, tools, dies, machines, moulds, maintenance parts, non compositional goods, protective clothing and testing or inspection devices used in production, testing, inspection, maintenance or operation associated with manufacture.
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